This is archived content from the U.S. Department of Justice website. The information here may be outdated and links may no longer function. Please contact if you have any questions about the archive site.

2417. Form Indictment -- Embezzlement And Theft From An Employee Pension Or Welfare Benefit Plans Or A Fund Connected With Such Plans -- (18 U.S.C. 664)


That on or about (date) in the ____________ District of __________ the defendant, _______________________, did embezzle, steal and unlawfully and willfully abstract and convert to his/her own use [and the use of another] in the approximate amount of $_________, the moneys, funds, securities, premiums, credits, property and other assets of (name of plan) [an employee welfare benefit plan] [an employee pension benefit plan] subject to Title I of the Employee Retirement Income Security Act of 1974* and of a fund connected** with such plan.

All in violation of Title 18, United States Code, Section 664.

* 29 U.S.C. 1001-1145; see definitions at 29 U.S.C. 1002 and 1003; certain employee benefit plans are omitted from coverage including plans which federal or state governments fund or administer for their employees.

** See United States v. Blood, 806 F.2d 1218 (4th Cir. 1986), which discusses theft from a trust fund managed by a third party administrator and connected with several welfare benefit plans maintained by different employee groups.

[cited in USAM 9-133.010]

Updated December 7, 2018